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Results: 1-10 of 452

Charitable Trusts and the Cy Pres Doctrine: An Overview
  • Holland & Hart LLP
  • USA
  • January 30 2017

Charitable trusts are both valuable estate planning tools and excellent philanthropic devices. For instance, certain charitable trusts provide


Charitable Giving Before Tax Law Changes Under the New Administration
  • Goulston & Storrs PC
  • USA
  • November 21 2016

Significant changes are expected to U.S. tax laws following the election of Donald Trump as the next President of the United States and the


Benefactors Beware: Fake Charities Included in IRS List of Top Tax Scams for 2017
  • Bryan Cave LLP
  • USA
  • March 28 2017

Every year, the IRS issues its “Dirty Dozen” Tax Scams list, a compilation of tactics and devices used by scam artists against taxpayers. While the


Calling captain obvious?
  • Bryan Cave LLP
  • USA
  • November 5 2015

With some minor exceptions, the facts are the same in PLR 201525002& PLR 201525003. In these PLRs, the Grantor transferred funds to an irrevocable


Enforcing Charitable Pledges: New York’s Shifting Landscape
  • Kelley Drye & Warren LLP
  • USA
  • September 13 2016

On August 24, 2016, it was widely reported in the business media that Duke University had filed a claim against the estate of Aubrey McLendon, the


Updated IRS priority guidance plan includes new exempt organizations items
  • Steptoe & Johnson LLP
  • USA
  • August 3 2015

On July 31, the IRS released its updated priority guidance plan for 2015-2016. The priority guidance plan describes projects the IRS intends to work


The Three Most Important Provisions for S Corporations Under PATH Act
  • Baker & Hostetler LLP
  • USA
  • January 21 2016

It has become a tradition that at the end of each year, Congress passes legislation to extend previous legislation. In late 2015, Congress passed


Establishing your charitable legacy: giving to charity with strings attached
  • Arnold & Porter Kaye Scholer LLP
  • USA
  • October 27 2015

In this issue of Pieces of the Puzzle, the authors outline the key considerations when partnering with a charity to implement a specific project or


Wealth management update
  • Proskauer Rose LLP
  • USA
  • December 4 2015

The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0, which is the same as November's rate


Why donor advised funds are useful for year-end charitable giving
  • Thompson Coburn LLP
  • USA
  • November 14 2016

Donor advised funds are endowment-like funds that are operated by public charities. When a donor makes a gift to a donor advised fund, a separate fund